Audit report

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simran agarwal

simran agarwal (Querist)
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21 September 2014 is companies act 2013 applicable on audit report for ca final nov 2014 exams?

Yogesh Shukla

Yogesh Shukla (Expert)
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23 September 2014 Attention: Intermediate (IPC) and Final Course students – November
2014 examinations
Subject: Applicability of notified sections of Chapter IX, “Accounts of
Companies” and Chapter X, “Audit and Auditors” of the
Companies Act, 2013 along with its Rules for November
2014, Examinations for Final Course
Attention of students is invited to the announcement dated 15th March,
2014 hosted on the students’ portal at https://220.227.161.86/32800bosannoun15mar14.
pdf regarding applicability of 53 sections and 45 sections of the
Companies Act, 2013 for November 2014 examinations for Intermediate (IPC)
and Final Course respectively.
Final course students may note that in addition to 45 sections of the
Companies Act, 2013, notified sections of Chapter IX, “Accounts of
Companies” and Chapter X, “Audit and Auditors” of the Companies Act,
2013, along with its Rules are also applicable for November 2014
examinations in respect of following papers:
Paper 1: Financial Reporting (Group I)
Paper 3: Advanced Auditing and Professional Ethics (Group I)
Paper 4: Corporate and Allied Laws (Group I)
As far as Intermediate (IPC) Course students are concerned, only 53 sections of
the Companies Act, 2013 as announced earlier would continue to apply for
November 2014 examinations.
It is also clarified that along with the applicable sections of the Companies Act,
2013, the remaining provisions of the Companies Act, 1956, if any, would
continue to apply for November 2014 examinations.

It can be seen on ICAI Website.

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